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2020 (10) TMI 349 - AT - Income TaxAssessment u/s 153A - Validity of additions made within the scope of assessment framed u/s 153A/143(3) - whether any incriminating material found during the course of search? - HELD THAT:- There are majorly two kinds disallowances/additions; firstly, brand launch expenses including the advertisement/publicity and sales promotion and secondly, the disallowance of expense u/s 40(a)(i) on account of various discounts and incentives. Both these additions admittedly are not based on any seized document or material and neither there is any whisper in the impugned orders. Now it is a well established jurisprudence that in the case of unabated assessment which had attained finality on the date of search, no addition can be made unless any incriminating material or evidence has been found during search qua that addition and for that particular assessment year. Admittedly, no such incriminating material or evidence has been found on such disallowance/addition during the course of search and, therefore, following the ratio laid down in CIT Vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] & Pr. CIT Vs. Meeta Gutgutia (2018) [2017 (5) TMI 1224 - DELHI HIGH COURT] the additions are deleted. - Decided in favour of assessee.
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